{"id":21821,"date":"2021-09-24T12:18:49","date_gmt":"2021-09-24T06:48:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tanglin-developments-ltd-v-dy-cit-2020-194-dtr-65-207-ttj-752-bang-trib\/"},"modified":"2021-09-24T12:18:49","modified_gmt":"2021-09-24T06:48:49","slug":"tanglin-developments-ltd-v-dy-cit-2020-194-dtr-65-207-ttj-752-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tanglin-developments-ltd-v-dy-cit-2020-194-dtr-65-207-ttj-752-bang-trib\/","title":{"rendered":"Tanglin Developments Ltd. v. Dy.CIT (2020) 194 DTR 65 \/ 207 TTJ 752 (Bang.)(Trib.)"},"content":{"rendered":"<p>Where the assessee is engaged in the business of setting up of SEZ and providing IT park for Information Technology enabled services and allied services.\u00a0\u00a0 Assessing Officer has not examined the issue in proper perspective\u00a0 as regards the disallowance u\/s 14A of the Act. Revision is held to be justified. (AY. 2013-14)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessing Officer has not examined the issue in proper perspective-Revision is held to be justified. [S. 14A, 115JB] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-21821","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5FX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21821","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21821"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21821\/revisions"}],"predecessor-version":[{"id":21822,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21821\/revisions\/21822"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21821"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21821"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21821"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}